To get a copy of Form 1023, you have two direct routes: ask the organization that filed it, which federal law requires to hand it over on request, or ask the IRS using Form 4506-B. Before doing either, check the IRS Tax Exempt Organization Search (TEOS) at irs.gov/teos, because many people asking for “a copy of the 1023” actually need the determination letter, and TEOS provides that for free.
Check TEOS Before Filing Anything
TEOS lets you look up any organization by name or EIN and pull its determination letter (the IRS letter confirming tax-exempt status) along with Form 990 returns filed in 2017 or later. Determination letters issued in 2014 or later are available there.1Internal Revenue Service. Exempt Organizations Public Disclosure: Obtaining Copies of Documents From IRS2Internal Revenue Service. Tax Exempt Organization Search
What TEOS does not host is the Form 1023 application itself. If a bank, grantor, or state regulator asked for “proof of 501(c)(3) status,” the determination letter almost certainly answers the request, and TEOS can produce it in minutes. If you actually need the application, keep reading.
If You Are the Organization That Filed
Officers of the filing organization can request their own records using Form 4506-B, “Request for a Copy of Exempt Organization IRS Application or Letter.”3Internal Revenue Service. Form 4506-B – Request for a Copy of Exempt Organization IRS Application or Letter The form asks for the organization’s official name exactly as it appeared on the original application and its EIN. Small mismatches on the name can prevent the IRS from finding your file, so use the version that was filed, not a later trade name. Submit the completed PDF using the “Submit Form” button at the bottom, which emails it to the IRS.
Fees are $0.20 per page. Non-commercial requesters get the first 100 pages free; commercial users pay from page one. If the total exceeds $250, the IRS asks for payment in advance.4Internal Revenue Service. Instructions for Form 4506-B Processing takes time. If more than 60 days have passed with no response, call 877-829-5500 to check status.5Internal Revenue Service. Obtaining Copies of Exemption Determination Letter From IRS
One shortcut worth checking first. Since January 2020, all Form 1023 applications must be filed electronically through Pay.gov.6Internal Revenue Service. About Form 1023 If your organization applied on or after that date, log into the Pay.gov account used at filing. The submission should still be in the account history, and pulling it from there is faster than waiting on the IRS.
If You Want Another Organization’s Form 1023
Federal law is on your side. Under 26 U.S.C. § 6104(d), every 501(c) or 501(d) organization must make its exemption application and supporting documents available for public inspection at its principal office, and at any regional or district office with three or more employees.7Office of the Law Revision Counsel. 26 US Code 6104
The rules for getting a copy:
- An in-person request must be filled immediately.
- A written request must be mailed within 30 days.
- The organization may charge no more than a reasonable reproduction and mailing fee. The IRS treats $0.20 per page plus actual postage as reasonable.8Internal Revenue Service. Costs for Providing Copies of Documents
- If payment is required upfront, the 30-day clock does not start until the organization receives payment.9Internal Revenue Service. 26 CFR 301.6104(d)-1
- The organization cannot demand to know why you want the document.
Contributor names and addresses are redacted from public copies for organizations that are not private foundations. The rest of the application must be provided in full.7Office of the Law Revision Counsel. 26 US Code 6104
When the Organization Posts It Online
An organization that publishes its Form 1023 on a public website in a format that can be downloaded, viewed, and printed for free (a PDF typically satisfies this) does not have to respond to individual copy requests. It must still tell you where to find the document.10Internal Revenue Service. Exemption Where Organization Makes Documents Widely Available If you ask and get pointed to a working URL, that satisfies the law.
If the Organization Refuses
The penalty for failing to provide the exemption application is $20 per day for each day the violation continues, with no statutory cap.11Office of the Law Revision Counsel. 26 USC 6652 You can report a refusal to the IRS using Form 13909, by mail, fax, email at eoclass@irs.gov, or by calling 877-829-5500.
Getting It From the IRS as a Third Party
Form 4506-B is not limited to the filer. Any member of the public can submit it to request another organization’s application or determination letter from the IRS.12Internal Revenue Service. About Form 4506-A and Form 4506-B The same fees apply: $0.20 per page, first 100 pages free for non-commercial requesters. This is the route to use when an organization is unresponsive, defunct, or when you would rather deal with the IRS than the nonprofit.
If you also want the organization’s annual returns, those go through a different form, Form 4506-A, so a full document pull may mean submitting both.12Internal Revenue Service. About Form 4506-A and Form 4506-B
A Note on Form 1023-EZ
Small organizations that qualified for the streamlined Form 1023-EZ are subject to the same disclosure rules, and the IRS discloses approved applications regardless of which version was filed.13Internal Revenue Service. Instructions for Form 1023-EZ If a copy request comes back as a very short document, that is the 1023-EZ rather than the full Form 1023. It runs only a few pages and contains far less operational and financial detail, which matters if you are doing due diligence. The streamlined form simply does not carry the same information, and no additional request will produce a longer version if the EZ is what the organization filed.